2018 (12) TMI 304

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....R) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. GOA-EXCUS-000-APP-121-2017-18 dated 21.12.2017 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Goa. 3. Briefly stated the facts of the case are that the appellant has filed cash refund of accumulated CENVAT Credit on export of service un....

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....Revenue reiterates the findings of the learned Commissioner (Appeals). 6. The short issue involved in the present appeal is whether the cash refund claim filed by the appellant for the quarter January, 2016 to March, 2016 on 31.3.2017 is barred by limitation. The Revenue sought to compute the relevant date from the date of receipt of FIRC, which is on 14.3.2016. I find that the issue is no more....

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....eline that any beneficial amendment to the statute may be given benefit retrospectively but any provision imposing burden or liability on the public can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the C....